The Taxpayer Certainty and Disaster Tax Relief Act of 2020, Section 134 extended the HCTC program through December 31, 2021. For Participants enrolled in the Monthly HCTC Program, the final payment due date is December 10, 2021 for December coverage. The final 2021 payment file will be sent on 12/21/2021. The IRS does not have the administrative authority to further extend the credit. If an extension is enacted by Congress, then the IRS will implement the change and notify affected taxpayers. Individuals can also monitor this site for updates. Do not submit any payments for coverage months in 2022. If new legislation is passed, you will need to re-enroll in the program for 2022 to request advance payments and request allowable reimbursement of payments you paid directly to your vendor or provider for 2022 qualified health coverage. Instructions and timelines will be provided on this webpage and through participant letters.